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The evolution of global standards of accounting

Gebhardt, Günther - 2000

Persistent link: https://www.econbiz.de/10001467270

Financial instruments fair value accounting for (not against) the banking industry

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003

Persistent link: https://www.econbiz.de/10001798582

Compliance with German and international accounting standards in Germany: evidence from cash flow statements

Gebhardt, Günther; Heilmann, Aaron - In: The economics and politics of accounting : …, (pp. 218-238). 2004

Persistent link: https://www.econbiz.de/10002009910

The evolution of global standards of accounting

Gebhardt, Günther - 1999

The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...

Persistent link: https://www.econbiz.de/10009767699

Accounting for financial instruments in the banking industry : conclusions from a simulation model

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003

The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...

Persistent link: https://www.econbiz.de/10009765358

The evolution of global standards in accounting

Gebhardt, Günther - In: Brookings-Wharton papers on financial services 3 (2000), pp. 341-368

Persistent link: https://www.econbiz.de/10001744460

Compliance with German and International Accounting Standards in Germany : evidence from cash flow statements

Gebhardt, Günther; Heilmann, Aaron - 2008

Persistent link: https://www.econbiz.de/10003716004

International financial reporting standards and experts' perceptions of disclosure quality: discussion

Gallery, Natalie - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 499-502

Persistent link: https://www.econbiz.de/10003537508

Accounting for Financial Instruments in the Banking Industry

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2002

Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry. They argue for retaining a historical cost based mixed model where accounting for financial instruments depends on their designation to...

Persistent link: https://www.econbiz.de/10010316245

Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision

Gebhardt, Günther; Novotny-Farkas, Zoltán - 2018

loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption … that the predictive ability of loan loss allowances improved following IFRS adoption. Finally, in supplemental analyses we …

Persistent link: https://www.econbiz.de/10011847881